Festaria HoldingsFestaria Holdings Co.,Ltd.2736東証スタンダード小売業FY ending Aug 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥3 is left as operating profit. Revenue changed +1.0% from the prior year, operating profit +7.0%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 1.5% | 1.23× | 1.8% | 7.30× | 13.2% |
| 2022 | 3.0% | 1.25× | 3.7% | 6.42× | 23.7% |
| 2023 | 0.7% | 1.27× | 0.8% | 5.52× | 4.7% |
| 2024 | 1.5% | 1.32× | 2.0% | 5.33× | 10.5% |
| 2025 | 1.9% | 1.29× | 2.4% | 4.98× | 12.1% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Revenue | 8,725 | 8,782 | 8,660 | 9,306 | 9,403 |
| Cost of revenue | 3,196 | 3,202 | 3,172 | 3,450 | 3,548 |
| Gross profit | 5,528 | 5,580 | 5,488 | 5,856 | 5,855 |
| SG&A | 5,146 | 5,173 | 5,295 | 5,585 | 5,566 |
| Operating income | 383 | 407 | 193 | 270 | 289 |
| Pretax income | 214 | 400 | 136 | 214 | 266 |
| Income tax | 86 | 141 | 78 | 75 | 90 |
| Net income attributable to owners | 128 | 259 | 58 | 139 | 176 |
| Operating margin | 4.4% | 4.6% | 2.2% | 2.9% | 3.1% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Aug 2021 | FY ending Aug 2022 | FY ending Aug 2023 | FY ending Aug 2024 | FY ending Aug 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.04B | ¥984.9M | ¥966.5M | ¥1.19B | ¥1.14B |
| Total assets | ¥7.1B | ¥6.95B | ¥6.72B | ¥7.35B | ¥7.19B |
| Net assets | ¥1.01B | ¥1.29B | ¥1.41B | ¥1.54B | ¥1.66B |
| Share capital | ¥803.2M | ¥807.5M | ¥811.4M | ¥811.9M | ¥812.5M |
| Trade receivables | ¥711.1M | — | — | — | — |
| Property, plant and equipment | ¥379.9M | ¥405.9M | ¥376.1M | ¥464.7M | ¥437M |
| Intangible assets excluding goodwill | ¥74.3M | ¥54M | ¥143.2M | ¥126.2M | ¥229.9M |
| Investment securities | ¥82.1M | ¥91.5M | ¥89.3M | ¥90.5M | ¥92.3M |
| Current assets | ¥5.53B | ¥5.48B | ¥5.25B | ¥5.85B | ¥5.66B |
| Current liabilities | ¥3.57B | ¥3.76B | ¥3.2B | ¥3.85B | ¥4.24B |
| Trade payables | ¥563.2M | ¥694.8M | ¥558M | ¥702.9M | ¥629.7M |
| Short-term borrowings | ¥1.08B | ¥1.33B | ¥1.43B | ¥1.73B | ¥1.65B |
| Long-term borrowings | ¥2.07B | ¥1.46B | ¥1.61B | ¥1.41B | ¥768.2M |
| Bonds | — | — | ¥70M | ¥50M | ¥30M |
| Interest-bearing debt | — | — | ¥3.11Bderived | ¥3.19Bderived | ¥2.45Bderived |
| Total liabilities | ¥6.09B | ¥5.66B | ¥5.31B | ¥5.81B | ¥5.53B |
| Equity attributable to owners of parent | ¥973.1M | ¥1.22B | ¥1.26B | ¥1.38B | ¥1.54B |
| Retained earnings | -¥406.4M | -¥170.7M | -¥136.4M | -¥21M | ¥131.7M |
| Treasury stock | -¥34.2M | -¥34.2M | -¥34.2M | -¥30.4M | -¥25.9M |
EDINET (FSA Japan)
有価証券報告書－第62期(2024/09/01－2025/08/31)
EDINET (FSA Japan)
有価証券報告書－第61期(2023/09/01－2024/08/31)
EDINET (FSA Japan)
有価証券報告書－第60期(2022/09/01－2023/08/31)
EDINET (FSA Japan)
有価証券報告書－第59期(令和3年9月1日－令和4年8月31日)
EDINET (FSA Japan)
有価証券報告書－第58期(令和2年9月1日－令和3年8月31日)
EDINET (FSA Japan)
有価証券報告書－第57期(令和1年9月1日－令和2年8月31日)
Extracted from XBRL: 47 / Derived from other figures: 2
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